BRAL

Services

Who Can Reclaim VAT?

There are certain conditions a business incurring VAT in a European country needs to comply with in order to reclaim such VAT, including:
  • The associated expenses must have been incurred for business purposes.
  • The business is not registered, liable or eligible to be registered for VAT in the country where the expense is incurred.
    • The business has had neither the seat of its economic activity nor a fixed establishment from which business transactions are effected in that country.
    • The business has had neither a permanent establishment nor domicile/place of residence status in the country you wish to reclaim from.
    • The business has supplied no goods or services which are deemed to have been supplied in the country where you wish to make a claim.
  • The business is EU based and registered for VAT in its home country, or the business is non-EU based and registered for business purposes in the country of their origin.
  • For non-EU companies only, a reciprocal treaty arrangement must be in place between your own government and the government of the country you wish to make a claim in.